Los efectos financieros y fiscales en la implementación la contabilidad electrónica en las ferreterías: caso práctico Ferro Agrario SAS

Abstract

This study focuses on analyzing the effects of the implementation of electronic accounting on the Ferro Agrario SAS hardware store located in Santander, Colombia. The main objective is to evaluate the impact of this digital transformation on the company's operational efficiency, financial data accuracy, regulatory compliance, and strategic decision-making. Through a mixed methodological approach, quantitative and qualitative data were collected through business characterization, interviews, and analysis of accounting records. The results made it possible to identify significant improvements in accounting management, such as reducing manual errors, streamlining accounting processes, optimizing information storage, and real-time access to financial data. In addition, an increase in efficiency in compliance with tax obligations and a greater capacity to generate more detailed and timely financial reports was evident. The expected results of this study have the potential to significantly impact the understanding of the benefits and challenges of electronic accounting in the hardware sector. More importantly, it will serve as a catalyst for change, identifying best practices for successful implementation. The findings of this research will be a crucial reference for decision-making by both hardware stores and regulatory entities, promoting the adoption of digital technologies and improving the accounting and financial management of hardware companies in Santander.